33.09% is the change from 405 to 539
Calculation steps:
[( 539 - 405 ) ÷ 405] x 100 = 33.09%
Formula
Percentage change = [(539 - 405) / 405] x 100
Subtract the new number by the original number
539 - 405 = 134
134 ÷ 405 = 0.3308641975308642
0.3308641975308642 x 100 = 33.09%